Rectification of tribunal orders to align outstanding appellate decisions with controlling higher court precedent is advised. Instruction advises filing rectification applications to recall Tribunal orders inconsistent with binding Supreme Court precedents, noting three controlling rulings on unjust enrichment for refunds, reassessment of production capacity after an assessment election, and the applicability of limitation to recovery of wrongly availed credit, and recommends using statutory recall provisions where no appeal was taken to align Tribunal outcomes with current precedent.
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Provisions expressly mentioned in the judgment/order text.
Rectification of tribunal orders to align outstanding appellate decisions with controlling higher court precedent is advised.
Instruction advises filing rectification applications to recall Tribunal orders inconsistent with binding Supreme Court precedents, noting three controlling rulings on unjust enrichment for refunds, reassessment of production capacity after an assessment election, and the applicability of limitation to recovery of wrongly availed credit, and recommends using statutory recall provisions where no appeal was taken to align Tribunal outcomes with current precedent.
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